{
  "url": "https://openlegislation.uk/childcare-payments-act-2014/section-46",
  "json_url": "https://openlegislation.uk/childcare-payments-act-2014/section-46.json",
  "legislation": "ukpga/2014/28",
  "legislation_title": "Childcare Payments Act 2014",
  "legislation_url": "https://openlegislation.uk/childcare-payments-act-2014",
  "path": "section/46",
  "kind": "section",
  "number": "46",
  "heading": "Penalties for dishonestly obtaining top-up payments, etc",
  "text": "(1) A person (“P”) is liable to a penalty under this section if—\n(a) for the purpose of obtaining a relevant payment for P or another (see subsection (2)), P does, or omits to do, any act, and\n(b) P's conduct involves dishonesty.\n(2) The following payments are “relevant payments”—\n(a) a top-up payment;\n(b) a payment from a childcare account.\n(3) The amount of the penalty may not exceed—\n(a) £3,000, or\n(b) the sum of any relevant amounts obtained as mentioned in subsection (1),\nwhichever is greater.\n(4) In subsection (3) “relevant amount” means—\n(a) in the case of a top-up payment, the amount of the payment, and\n(b) in the case of a payment from a childcare account, an amount equal to the top-up element of the payment.\n(For provision about calculating the top-up element of a payment, see section 21.)\n(5) Regulations may amend subsection (3)(a) so as to substitute a different amount for the amount for the time being specified there.\n(6) Where—\n(a) a body corporate is liable to a penalty under this section, and\n(b) the liability is attributable (wholly or partly) to the dishonesty of a person falling within subsection (7),\nthat person (as well as the body corporate) is liable to a penalty under this section.\n(7) The persons are—\n(a) a director, manager, secretary or similar officer of the body corporate;\n(b) any person who was purporting to act in such a capacity.\n(8) Where the affairs of a body corporate are managed by its members, subsection (6) applies in relation to the acts and defaults of a member, in connection with that management, as if the member were a director of the body corporate.\n(9) Where—\n(a) a Scottish firm is liable to a penalty under this section, and\n(b) the liability is attributable (wholly or partly) to the dishonesty of a partner of the firm or a person purporting to act as such a partner,\nthat person (as well as the firm) is liable to a penalty under this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 46 partly in force at Royal Assent; s. 46 in force for specified purposes at Royal Assent, see s. 75(1)(c)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 46 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 46 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/28/section/46",
    "retrieved_at": "2026-10-29T09:07:18.833716+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}